증여세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
On November 16, 2002, C (the trade name was changed as above through D and E; hereinafter “Nonindicted Company”) transferred its headquarters to G G in Young-si, which is the location of the headquarters of FF (hereinafter “F”) on July 1, 2003, to a non-listed corporation established for the purpose of developing automatic remote control system using electromagnetic radars, etc. and manufacturing and selling related parts and equipment. The headquarters was dissolved around July 1, 2003; hereinafter “F”). Around that time, F’s acquisition of the defense industry sector and carried out a military-related business.
B On December 31, 2003, the shareholder registry of the non-party company was listed as a shareholder of 70,530 shares (hereinafter “the shares”) equivalent to 11.05% of the shares issued by the non-party company (the par value of 5,00 won per share) in the shareholder registry of the non-party company.
The Seoul Regional Tax Office (hereinafter “Investigation Office”) held that the actual owner of the instant shares was the Plaintiff, and notified the Defendant of the taxation data. As a result, the Seoul Regional Tax Office (hereinafter “Investigation Office”) conducted an investigation of stock change with respect to the non-party company from June 1, 2015 to November 24, 2015 (hereinafter “instant tax investigation”).
On February 1, 2016, the Defendant notified the Plaintiff of the gift tax of KRW 32,013,770 (including additional taxes) reverted to B on December 1, 2003 on the ground that the Plaintiff trusted the instant shares to B, and on the same day, designated the Plaintiff as a joint and several taxpayer of the gift tax of KRW 32,013,770 on the same day, and notified the Plaintiff thereof.
(2) The Plaintiff filed an appeal with the Tax Tribunal against the instant disposition, and the Tax Tribunal dismissed the designation of the joint and several tax obligor on November 14, 2016.
[Judgment of the court below] The plaintiff's assertion as to the legitimacy of the disposition of this case is without merit. The plaintiff did not prove that the plaintiff is the actual shareholder of the shares of this case.
The plaintiff establishes and operates F, and around 2003, he was in military service.